COMTRAN (COMmercial TRANslator) is an early programming language developed at IBM. It was intended as the business programming equivalent of the scientific programming language FORTRAN (FORmula TRANslator). It served as one of the forerunners to the COBOL language. Developed by Bob Bemer, in 1957, the language was the first to feature the programming language element known as a picture clause.

Several elements of COMTRAN were incorporated into COBOL:

A picture clause element defines how a particular data item should be formatted, for output. It consists of a string of letters and digits. It is similar to the FORTRAN format specifier seen in the READ and WRITE statements, or the formatting strings seen in more modern languages like C. This became an important part of COBOL.

This is a sample COMTRAN program, doing payroll calculations.